Self-Employed
Food Allowance for Self-Employed: What Meals Can You Claim?
There is no flat food allowance for the self-employed. You can claim the actual cost of meals only when they are part of business travel away from your normal place of work.
Last reviewed 10 November 2026 · Written by the Right Choice Consulting team
The basic rule
Sole traders and partners can deduct costs that are wholly and exclusively for business. Everyday lunches are a personal cost, because you would need to eat wherever you worked, so they are generally not allowable.
| Situation | Usually allowable? |
|---|---|
| Lunch at your normal workplace or home office | No |
| Meal while travelling to a temporary business location where you would not normally eat | Often yes, for the extra cost |
| Meals on an overnight business trip | Often yes, if reasonable |
| Client entertainment | Not deductible for tax |
| Staff meals at a company event | Usually treated differently; get advice |
Subsistence on business trips
Reasonable food and drink while away from your normal base on business can be a cost. Keep receipts and note the date, place and business reason. HMRC expects costs to be reasonable and evidenced.
Simplified expenses and home working
Simplified expenses allow flat rates for vehicle costs and for home working, based on hours worked. These do not include a general food allowance. Choose between simplified expenses and actual costs for each category.
Limited company directors
Directors of limited companies are treated as employees. HMRC publishes benchmark scale rates for subsistence on qualifying business journeys, which can be paid without detailed receipts if conditions are met. Check the current rates and rules on GOV.UK.
Sources
This article is general information based on UK rules as understood at the review date above. It is not personal tax or legal advice. Rates, thresholds and rules change; confirm the position for your situation with an accountant or on GOV.UK.